1-1 of 1
Keywords: professional judgment
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Journal of International Accounting Research (2018) 17 (3): 135–151.
Published: 01 September 2018
... professional judgment information use As preparers of financial reports, accountants encounter both relevant and irrelevant information when exercising their professional judgment, but only the former should normatively affect their decisions. In order to use information that is relevant to a decision...